This chapter shall be effective only as to the property of residents of states which grant to property of residents of Alabama a similar exemption from death taxation. In the event, however, that such reciprocal provision contained in this section shall be declared unconstitutional or invalid, either in part or in whole, then Section 40-15-8 shall continue in full force and effect, it being the legislative intent to exempt the property described in Section 40-15-8 from death taxation notwithstanding any subsequent invalidation of the reciprocal provision herein contained.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 15 - Estate and Inheritance Tax.
Section 40-15-1 - Meaning of "Executor," "Administrator" or "Legal Representative".
Section 40-15-2 - Amount of Tax.
Section 40-15-4 - Time of Payment and Filing Return; Extension of Time.
Section 40-15-5 - Amended Return Showing Change in Federal Tax.
Section 40-15-7 - Nonresident Decedents.
Section 40-15-8 - Location of Property for Purposes of Death Taxation.
Section 40-15-9 - Reciprocity; Effect of Unconstitutionality of Section.
Section 40-15-12 - Disposition of Proceeds.
Section 40-15-13 - Lien of State; Affidavit by Personal Representative of Estate.
Section 40-15-14 - Extension of Payment Until Determination of Federal Tax.
Section 40-15-15 - Assessment of Tax Due.
Section 40-15-17 - Property Outside of State.
Section 40-15-18 - State and Federal Estate Taxes to Be Paid Out of Estate Property.